1980
789 United States Tax Court opinions from 1980.
- Southern Pacific Transp. Co. v. Commissioner Dec 31, 1980 Docket No. 3493-69 75 T.C. 497; 1980 U.S. Tax Ct. LEXIS 1
- Bilingual Montessori School, Inc. v. Commissioner Dec 30, 1980 75 T.C. 480; 1980 U.S. Tax Ct. LEXIS 6
- Brams v. Commissioner Dec 30, 1980 41 T.C.M. 678; 1980 Tax Ct. Memo LEXIS 13; 1980 T.C. Memo. 584
- Briggs v. Commissioner Dec 30, 1980 75 T.C. 465; 1980 U.S. Tax Ct. LEXIS 4
- Clark v. Commissioner Dec 30, 1980 41 T.C.M. 618; 1980 Tax Ct. Memo LEXIS 2; 1980 T.C. Memo. 573
- Davis v. Commissioner Dec 30, 1980 41 T.C.M. 670; 1980 Tax Ct. Memo LEXIS 10; 1980 T.C. Memo. 581
- Dickman v. Commissioner Dec 30, 1980 41 T.C.M. 620; 1980 Tax Ct. Memo LEXIS 4; 1980 T.C. Memo. 575
- Donaghy v. Commissioner Dec 30, 1980 41 T.C.M. 668; 1980 Tax Ct. Memo LEXIS 9; 1980 T.C. Memo. 580
- Estate of Rubinow v. Commissioner Dec 30, 1980 75 T.C. 486; 1980 U.S. Tax Ct. LEXIS 7
- Flemming v. Commissioner Dec 30, 1980 41 T.C.M. 676; 1980 Tax Ct. Memo LEXIS 12; 1980 T.C. Memo. 583
- Gardner v. Commissioner Dec 30, 1980 Docket No. 12388-79 75 T.C. 475; 1980 U.S. Tax Ct. LEXIS 5
- Hall v. Commissioner Dec 30, 1980 41 T.C.M. 624; 1980 Tax Ct. Memo LEXIS 5; 1980 T.C. Memo. 576
- Huffman v. Commissioner Dec 30, 1980 41 T.C.M. 619; 1980 Tax Ct. Memo LEXIS 3; 1980 T.C. Memo. 574
- Meyers v. Commissioner Dec 30, 1980 41 T.C.M. 666; 1980 Tax Ct. Memo LEXIS 8; 1980 T.C. Memo. 579
- Schiff v. Commissioner Dec 30, 1980 41 T.C.M. 659; 1980 Tax Ct. Memo LEXIS 7; 1980 T.C. Memo. 578
- Van Kirk v. Commissioner Dec 30, 1980 Docket No. 4096-78. 41 T.C.M. 615; 1980 Tax Ct. Memo LEXIS 1; 1980 T.C. Memo. 572
- White v. Commissioner Dec 30, 1980 41 T.C.M. 671; 1980 Tax Ct. Memo LEXIS 11; 1980 T.C. Memo. 582
- Willamette Industries, Inc. v. Commissioner Dec 30, 1980 41 T.C.M. 629; 1980 Tax Ct. Memo LEXIS 6; 1980 T.C. Memo. 577
- Bay State Gas Co. v. Commissioner Dec 29, 1980 Docket No. 2987-77 75 T.C. 410; 1980 U.S. Tax Ct. LEXIS 8
- Goodwin v. Commissioner Dec 29, 1980 75 T.C. 424; 1980 U.S. Tax Ct. LEXIS 9
- Schottenstein v. Commissioner Dec 29, 1980 Docket Nos. 10332-76, 4505-77 75 T.C. 451; 1980 U.S. Tax Ct. LEXIS 11
- Theo. H. Davies & Co. v. Commissioner Dec 29, 1980 Docket No. 8491-78 75 T.C. 443; 1980 U.S. Tax Ct. LEXIS 10
- Raley v. Commissioner Dec 24, 1980 41 T.C.M. 612; 1980 Tax Ct. Memo LEXIS 14; 1980 T.C. Memo. 571
- Le Beau v. Commissioner Dec 23, 1980 41 T.C.M. 607; 1980 Tax Ct. Memo LEXIS 15; 1980 T.C. Memo. 570
- Johnson v. Commissioner Dec 22, 1980 41 T.C.M. 602; 1980 Tax Ct. Memo LEXIS 17; 1980 T.C. Memo. 569
- Schulz v. Commissioner Dec 22, 1980 41 T.C.M. 599; 1980 Tax Ct. Memo LEXIS 16; 1980 T.C. Memo. 568
- Widmer v. Commissioner Dec 22, 1980 75 T.C. 405; 1980 U.S. Tax Ct. LEXIS 12
- Albert v. Commissioner Dec 18, 1980 41 T.C.M. 591; 1980 Tax Ct. Memo LEXIS 20; 1980 T.C. Memo. 567
- Gomez v. Commissioner Dec 18, 1980 41 T.C.M. 585; 1980 Tax Ct. Memo LEXIS 18; 1980 T.C. Memo. 565
- Odend'hal v. Commissioner Dec 18, 1980 75 T.C. 400; 1980 U.S. Tax Ct. LEXIS 13
- Siff v. Commissioner Dec 18, 1980 41 T.C.M. 587; 1980 Tax Ct. Memo LEXIS 19; 1980 T.C. Memo. 566
- Doom v. Commissioner Dec 17, 1980 41 T.C.M. 576; 1980 Tax Ct. Memo LEXIS 22; 1980 T.C. Memo. 561
- Egan v. Commissioner Dec 17, 1980 41 T.C.M. 574; 1980 Tax Ct. Memo LEXIS 21; 1980 T.C. Memo. 560
- Kilbourne v. Commissioner Dec 17, 1980 41 T.C.M. 578; 1980 Tax Ct. Memo LEXIS 23; 1980 T.C. Memo. 562
- Pierce v. Commissioner Dec 17, 1980 41 T.C.M. 580; 1980 Tax Ct. Memo LEXIS 24; 1980 T.C. Memo. 563
- Sekulow v. Commissioner Dec 17, 1980 41 T.C.M. 582; 1980 Tax Ct. Memo LEXIS 25; 1980 T.C. Memo. 564
- Graham v. Commissioner Dec 16, 1980 75 T.C. 389; 1980 U.S. Tax Ct. LEXIS 14; 7 Bankr. Ct. Dec. (CRR) 16
- Gran v. Commissioner Dec 16, 1980 41 T.C.M. 564; 1980 Tax Ct. Memo LEXIS 29; 1980 T.C. Memo. 558
- McDaniel v. Commissioner Dec 16, 1980 41 T.C.M. 563; 1980 Tax Ct. Memo LEXIS 28; 1980 T.C. Memo. 557
- Planned Communities, Inc. v. Commissioner Dec 16, 1980 41 T.C.M. 552; 1980 Tax Ct. Memo LEXIS 26; 1980 T.C. Memo. 555
- Pozar v. Commissioner Dec 16, 1980 41 T.C.M. 571; 1980 Tax Ct. Memo LEXIS 30; 1980 T.C. Memo. 559
- Van Heest v. Commissioner Dec 16, 1980 41 T.C.M. 560; 1980 Tax Ct. Memo LEXIS 27; 1980 T.C. Memo. 556
- Block v. Commissioner Dec 15, 1980 41 T.C.M. 546; 1980 Tax Ct. Memo LEXIS 34; 1980 T.C. Memo. 554
- Brown v. Commissioner Dec 15, 1980 41 T.C.M. 542; 1980 Tax Ct. Memo LEXIS 33; 1980 T.C. Memo. 553
- Hutchinson v. Commissioner Dec 15, 1980 41 T.C.M. 531; 1980 Tax Ct. Memo LEXIS 31; 1980 T.C. Memo. 551
- Taylor v. Commissioner Dec 15, 1980 Docket Nos. 3221-77, 4843-77. 41 T.C.M. 539; 1980 Tax Ct. Memo LEXIS 32; 1980 T.C. Memo. 552
- Martin-Montis Trust v. Commissioner Dec 11, 1980 75 T.C. 381; 1980 U.S. Tax Ct. LEXIS 15
- Miller v. Commissioner Dec 11, 1980 41 T.C.M. 528; 1980 Tax Ct. Memo LEXIS 35; 1980 T.C. Memo. 550
- Armstrong v. Commissioner Dec 10, 1980 41 T.C.M. 524; 1980 Tax Ct. Memo LEXIS 36; 1980 T.C. Memo. 548
- Estate of Gillespie v. Commissioner Dec 10, 1980 75 T.C. 374; 1980 U.S. Tax Ct. LEXIS 17